Ram Parkash Singhal v. Union Of India & ORS.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 16.

+ W.P.(C) 5301/2016 RAM PARKASH SINGHAL ..... Petitioner Through: Mr Naveen Malhotra, Advocate.

versus UNION OF INDIA & ORS.

..... Respondents Through: Mr Dev P. Bhardwaj, CGSC for Respondent No.1.

Ms Sonia Sharma, Senior Standing counsel with Ms Neha Chugh, Advocate for Respondent No.2.

Ms Pooja Bhaskar, Advocate for Respondent No.3.

CORAM:

JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R

% 31.05.2016 CM No. 22160/2016 (for exemption)

1. Allowed, subject to all just exceptions.

W.P.(C) 5301/2016 & CM No. 22159/2016 (for stay)

2. The appeal of the Petitioner in this case is stated to be pending before the Customs Excise Service Tax Appellate Tribunal ('CESTAT'). According to the Petitioner the judgment of this Court in W.P.(C) No.441/2013 (Mangali Impex Ltd. v. Union of India) answers the issue, in the appeal before the W.P.(C) 5301/2016 Page 1 of 2

CESTAT, in favour of the Petitioner. The Court would not like to comment on this issue as it is for the CESTAT to consider the said submission in accordance with law. As far as the Petitioner's prayer for a direction to the CESTAT for an expeditious decision in the appeal is concerned, it will be open to the Petitioner to make such a request before the CESTAT.

3. The writ petition is disposed of in the above terms. S. MURALIDHAR, J VIBHU BAKHRU, J MAY 31, 2016 MK W.P.(C) 5301/2016 Page 2 of 2